Title: U.S. Federal Tax

Profile

Anthony Ilardi, Jr.

Member

 

Anthony Ilardi

Firm: Dykema
Address:39577 Woodward Avenue, Suite 300
Bloomfield Hills, Michigan 48304-2820
United States of America
Phone:248-203-0863
Fax:248.203.0763
Email:Send an Email
Local Time:Fri. 09:49
Web site: Direct Page

Profile

Anthony Ilardi, Jr. is a Member in Dykema's Taxation and Estates practice group, concentrating in tax planning for business and individuals; particularly partnerships and limited liability company formation and operation; federal and state tax credits and other incentives for real estate; and tax aspects of municipal finance.  He is also a member of the firm's Economic Development Team.

Mr. Ilardi is a member of the committee that drafted the Michigan Limited Liability Company Act and subsequent amendments.

He is a past Chairman of the Partnership Committee of the Michigan State Bar Association Taxation Section and was a member of the Council of the Taxation Section.

He is the author of numerous articles and a frequent lecturer on partnership and LLC planning issues.

 

Areas of Practice

 

  • Estate and Trust
  • Syndication
  • Taxation

 

Professional Career

 

Significant Accomplishments

Caleshu v. United States, 570 F.2d 711, The court concluded that compulsory counterclaims as provided for in the Federal Rules of Civil Procedure were inapplicable in the government's tax collection action.
Koehring Co. v. United States, 583 F.2d 313, A foreign corporation was held to be taxpayer's "controlled foreign corporation" so that taxpayer was required to pay taxes on its Subpart F income even though the taxpayer transferred voting control of that corporation to another company.
Frederick v. United States, 603 F.2d 1292, The district court's finding that throughout the taxpayer's employment, it was likely that his employment, from any given time, would last only a short time longer was not clearly erroneous.
Coombs v. Commissioner, 608 F.2d 1269, Travel expenses incurred as the result of ordinary commuting were not deductible under the Internal Revenue Code even if certain employees were forced by extenuating circumstances to live a great distance from their work site.
Corn Belt Tel. Co. v. United States, 633 F.2d 114, Telephone companies were not entitled to a seven percent investment tax credit; the statute attributed to communications property the status of "public utility property" regardless of the user's status as competitor of regulated telephone companies.
Faygo Beverages, Inc. v. United States, 640 F.2d 27, The government was properly granted summary judgment in corporation's suit seeking a refund of certain excise taxes where the regulation requiring notice for the intended use of fuel was not unreasonable nor inconsistent with the federal statute.


Professional Associations

  • Adjunct Faculty, Lawrence Technological University, College of Management (1994-1995)
  • Adjunct Faculty, Wayne State University Law School (1998-1999)
  • Member of the State Bar Committee that drafted the Michigan Limited Liability Company Act and recent amendments

Publications

  • Michigan Tax Lawyer "Beware: A Charging Order May Not Provide All The Protection You May Think"
  • Michigan Tax Lawyer "Recent Developments in Family Limited Partnerships and Limited Liability Companies"
  • The Michigan CPA "Estate Planning and the Limited Liability Company"
  • 21 Michigan Tax Lawyer 19 (Third Quarter) "The Partnership Anti-Abuse Regulations: The IRS Creates a New Weapon"


Seminars

  • 2007 - Michigan Conference on Affordable Housing: Using Subsidiaries of Non-Profits
  • 2006 - Michigan Conference on Affordable Housing: Brownfield Credits and Low Income Housing Tax Credit Projects
  • 2001 - MACPA - "Choice of Entity"
  • 2001 - MACPA - "Tax Planning with Limited Liability Companies"
  • 2000 - ICLE, Homeward Bound Seminar - "Tax"
  • 1999 - MACPA - "Family Limited Partnerships and Limited Liability Companies in Family Wealth Preservation"
  • 1999 - ICLE, Homeward Bound Seminar - "Tax"
  • 1998 - ICLE, Homeward Bound Seminar - "Tax Planning and Choice of Entity with Limited Liability Companies"
  • 1998 - National Association of Bond Lawyers Seminar - "Refundings Panel"


Bar Admission

  • New York 1975
  • Michigan 1982

 

Education


  • State University of New York at Buffalo, J.D.
  • Georgetown University, LL.M.
  • Johns Hopkins University, B.A.